State Codes and Statutes
Statutes > South-dakota > Title-22 > Chapter-25 > Statute-22-25-4922-25-49. Promulgation of rules. The secretary of revenue may promulgate rules pursuant to chapter 1-26 to implement the provisions of §§ 22-25-28 to 22-25-51, inclusive.
Source: SL 1988, ch 188, § 21.